§163(j) Business Interest Expense Limitation
Keeping Financing From Being Even More Expensive
Stacking and Unstacking Checkers on a Board

3 Self-Study (QAS) CPE

Program Description:

Borrowing to finance a business is expensive enough to begin with. Losing the tax deduction for business interest expense (BIE) opens a new wound and pours salt into it. If new §163(j) applies to limit the BIE deduction, interest expense stacks up like checkers on a bad checkerboard. If it stacks up on you, then maybe, just maybe, you can deduct it later, or perhaps it will sit there and just rot.


  • Business interest expense (BIE) allowed and suspended
  • Adjusted taxable income computation – Twists, twists and turns
  • Determining whether small business exempt from the rules
  • Determining whether business is “tax shelter” on hook for §163(j)
  • What in the dickens is excess business interest expense (EBIE) anyway?
  • What elections out are available? What do they cost?
  • How do C Corps fare? S Corps?
  • How do partnership stack things? Where do the stacks end up sitting?
  • How the attribution rules can hand your head to you
  • Planning to keep BIE deductions flowing to begin with

Objective: To learn the ropes of the new rules and maximize deductions for business interest expense

Designed for: Persons interested in maximizing (and reporting on relevant tax returns) interest expense deductions under §163(j)


  • Recorded Video (originally recorded September 05, 2019)
  • Presentation Handout - Power Point Slides (PDF)
  • 15 Question (Multiple Choice) Exam
Register Now for $149

CPE Details

Prerequisites: None

Advanced Preparation: None

Program Level: Update

Delivery Method: Self-Study (QAS)

Field of Study: Tax

CPE Hours: 3


Sandra L. Leyva, Inc. is registered with the National Association of the State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.nasbaregistry.org. Our NASBA sponsor number is 112525.

Host: Rick Telberg

  • Founder and CEO CPA Trendlines, Bay Street Group
  • Accounting Today Top 100
  • CPA Practice Advisor Top 25

Host: Sandi Leyva

  • Founder and President Accountant's Accelerator, Sandra L Leyva, Inc.
  • CPA Practice Advisor Top 25
  • Most Powerful Women in Accounting